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Taxes

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More in Taxes

ExplainerTax Treaties

How Tax Treaty Withholding Rules Force Cross-Border REIT Investors to Abandon Dividend Reinvestment

Cross-Border Investors 40%Brokerage Compliance Departments 30%Tax Authorities 30%

4 sources · 2d ago

Deep DiveCross-Border Taxation

How Exit Taxes and Deemed Dispositions Pierce the Remittance Basis Across Tax Domiciles

Revenue Authorities 40%Expatriating Taxpayers 35%Wealth Managers 25%

6 sources · 3d ago

ExplainerCorporate Taxation

Earnings Stripping Rules: Why Tax Codes Replaced Debt-to-Equity Ratios With a 30 Percent EBITDA Cap

Tax Authorities 40%Corporate Treasurers 30%Capital-Intensive Industries 30%

3 sources · 10d ago

ExplainerTax Policy

Resale Intent and Transaction Frequency: How Tax Authorities Classify Side Hustles as Taxable Trades

Tax Authorities 35%Tax Professionals 35%Casual Sellers 30%

2 sources · 14d ago

ExplainerTax Incidence

Why Statutory Tax Liabilities Diverge From Economic Burdens: How Relative Elasticity Dictates Who Pays

Classical Economists 40%Public Policy Analysts 30%Labor Advocates 30%

4 sources · 14d ago

ExplainerCorporate Tax Policy

The Structural Mechanics of Territorial and Worldwide Taxation

Territorial Competitiveness Advocates 45%Capital Export Neutrality Defenders 35%Global Minimum Tax Proponents 20%

4 sources · 20d ago

Corporate TaxPolicy Proposal

Republican Tax Bill Proposes Major Overhaul of BEAT and Foreign Tax Credits to Penalize Digital Services Taxes

Republican Taxwriters 40%Tax Policy Analysts 40%Foreign Governments 20%

5 sources · 29d ago

ExplainerTax Policy

The IRS's Nine Factors That Distinguish a For-Profit Business From a Hobby for Tax Deduction Purposes

Tax Professionals 40%The Internal Revenue Service 35%Side Hustle Operators 25%

6 sources · 31d ago

ExplainerMunicipal Bonds

The Tax-Equivalent Yield Formula That Compares Tax-Exempt Municipal Bond Returns to Taxable Alternatives

Wealth Managers 40%Fixed-Income Analysts 35%Financial Educators 25%

9 sources · 35d ago

ExplainerTax Strategy

Why Land Value Must Be Separated From Improvement Value to Calculate Tax Depreciation

Cost Segregation Engineers 40%Conservative Tax Preparers 35%The Internal Revenue Service 25%

8 sources · 35d ago

Explainer1031 Exchanges

IRS Rules for Defining Like-Kind and Held-for-Investment Property Under Section 1031

Real Estate Investors 40%Tax Policy Critics 30%Market Intermediaries 30%

8 sources · 38d ago

ExplainerRetirement Taxes

How Dividend Income Triggers Medicare Premium Surcharges

Tax-Efficient Planners 40%Yield-Focused Investors 35%System Sustainability Advocates 25%

7 sources · 40d ago

ExplainerMonetary Policy

How Open Market Operations Adjust the Supply of Reserves to Target the Federal Funds Rate

Monetary Policymakers 40%Global Regulators 30%Financial Educators 30%

8 sources · 40d ago

ExplainerTax Strategy

How Direct Indexing Generates Tax Alpha by Unbundling the S&P 500

Wealth Managers & RIAs 45%Retail Brokerages 35%Passive Indexing Purists 20%

8 sources · 41d ago

ExplainerTax Strategy

The 1031 Exchange Clocks: How the 45-Day and 180-Day Rules Dictate Capital Gains Deferral

Conservative Consolidators 40%Diversification Seekers 40%Institutional Opportunists 20%

7 sources · 42d ago

ExplainerTax Strategy

S-Corporation vs. Schedule C: The Tax Divide for Side-Hustle Income

S-Corporation Proponents 55%Schedule C Advocates 45%

3 sources · 43d ago

ExplainerTax Strategy

Why a $1,000 Tax Credit Outweighs a $1,000 Tax Deduction in Final Liability

Progressive Tax Advocates 35%Fiscal Conservatives 35%Tax Simplification Proponents 30%

5 sources · 43d ago

ExplainerCapital Budgeting

Why NPV and IRR Rules Conflict When Choosing Mutually Exclusive Projects

Academic Consensus 60%Corporate Practitioners 40%

6 sources · 45d ago

ExplainerEntity Structuring

How LLCs and S-Corporations Shield Personal Assets and Restructure Self-Employment Tax Liability

Tax Professionals 40%Legal Advisors 35%Business Strategists 25%

3 sources · 48d ago

ExplainerTax Strategy

The Home Office Deduction Trade-Off: $5 Per Square Foot vs. Tracking Actual Expenses

Tax Optimization Strategists 60%Administrative Simplification Advocates 40%

6 sources · 48d ago

ExplainerDividend Taxation

Rules That Tax Qualified Dividends at 0%, 15%, or 20% Instead of Ordinary Income Rates

Tax Efficiency Advocates 50%Tax Compliance & Preparation 30%Progressive Tax Reformers 20%

6 sources · 48d ago

ExplainerRetirement Policy

SECURE 2.0 Act: Age 73 Thresholds, Reduced Penalties, and IRS Lifetime Tables

Tax Policy Regulators 40%Retirement Planners 35%Factlen Editorial Team 25%

7 sources · 48d ago

ExplainerAsset Allocation

Commodities and Real Estate Outperform Gold as Short-Term Inflation Hedges

Commodity & Real Asset Proponents 40%Fixed-Income Hedgers 35%Precious Metals Advocates 25%

6 sources · 50d ago

ExplainerTax Strategy

Deferring Real Estate Capital Gains Taxes Through Section 1031 Exchanges

Tax Deferral Advocates 50%Liquidity & Diversification Proponents 50%

8 sources · 53d ago

ExplainerEntity Structuring

How Sole Proprietorships, LLCs, and S-Corps Split Tax and Liability Risk for Side Hustles

Tax Optimizers 35%Risk Mitigators 35%Simplicity Advocates 30%

5 sources · 53d ago

ExplainerRetirement Planning

IRS Announces Sweeping Tax Changes for 2026, Including New Deductions and Roth-Only Catch-Up Rules

Taxpayers & Savers 40%Plan Sponsors & Employers 30%Financial Advisors 30%

6 sources · 55d ago

Fair LendingRegulatory Shift

CFPB Eliminates 'Disparate Impact' Standard in Major Fair Lending Overhaul

Federal Regulators & Deregulation Advocates 35%Financial Institutions & Fintechs 35%Civil Rights & Consumer Advocates 30%

7 sources · 60d ago

Tax Compliance

IRS Mandates New W-2 Reporting for 2026 Overtime Tax Deduction

Corporate Employers 35%Tax Professionals 35%Payroll Processors 30%

7 sources · 66d ago

ExplainerCapital Gains Tax

Why Doubling the Home Sale Capital Gains Tax Exclusion Could Unlock Inventory

Housing Supply Advocates 50%Tax Equity Analysts 30%Broad Tax Reformers 20%

7 sources · 66d ago

Tax Policy

IRS Finalizes Relief on 1099-K Backup Withholding for Payment Apps and Gig Workers

Casual Sellers and Gig Workers 40%Payment Platforms and Fintech 40%Tax Enforcement Advocates 20%

6 sources · 73d ago

ExplainerRetirement Planning

IRS Hikes 401(k) Contribution Limit to $24,500, IRA Limit to $7,500 for 2026

Everyday Investors 38%High-Income Savers 38%Near-Retirees 25%

2 sources · 77d ago

Tax Enforcement

IRS Launches Major Enforcement Push Targeting Retirement Income and Senior Filers

Tax Professionals 35%Retiree Advocates 35%Enforcement Officials 30%

7 sources · 81d ago

Tax Policy

Raising the Form 1099 Threshold From $600 to $2,000 Reduces Small-Business Filing

Small Business Owners 40%Freelancers & Gig Workers 35%Tax Compliance Professionals 25%

8 sources · 90d ago

ExplainerRemote Work Tax

IRS Mandates State Tax Withholding Based on Employee's Physical Location, Forcing Payroll Overhaul for Remote Work

Corporate HR Departments 40%Remote Workers 35%State Tax Authorities 25%

7 sources · 99d ago

ExplainerTax Policy

One Big Beautiful Bill Act Restores the $20,000 1099-K Threshold and Expands QBI

Micro-Business Owners 44%Tax Professionals 33%Payment Platforms 22%

2 sources · 101d ago

ExplainerWealth Transfer

Equal Tax Act Aims to Eliminate Stepped-Up Basis for High-Net-Worth Estates

Tax Equity Advocates 40%Wealth Management Planners 35%Economic Policy Analysts 25%

4 sources · 101d ago

Wealth TaxPolicy Explainer

D.C.'s Proposed 3% Investment Surcharge: What the Wealth Proceeds Tax Covers

Progressive Revenue Advocates 40%Taxpayer Competitiveness Watchdogs 40%Neutral Policy Observers 20%

3 sources · 103d ago

ExplainerStudent Debt

ARPA Sunset Restores Federal Taxes on Income-Driven Student Loan Forgiveness in 2026

Tax Professionals & Financial Advisors 35%Borrower Advocacy Groups 35%Policy Analysts & Legal Observers 30%

3 sources · 105d ago

Payment Infrastructure

How the Federal Reserve's Proposed 'Payment Account' Grants Fintechs Direct Access to Central Bank Rails

Fintech Innovators 45%Traditional Commercial Banks 35%Systemic Risk Regulators 20%

4 sources · 108d ago

Tax Compliance

Supreme Court Lets IRS Assess Innocent Taxpayers Indefinitely for Preparer Fraud

Taxpayer Advocates 35%The Internal Revenue Service 35%Accounting and Tax Professionals 30%

3 sources · 110d ago

ExplainerProperty Rights

Supreme Court's 9-0 Ruling Bans Government Seizure of Surplus Home Equity in Tax Sales

Property Rights Advocates 45%Elder & Consumer Protection 35%Municipal Administrators 20%

5 sources · 111d ago

ExplainerTax Strategy

Using the 0% Capital Gains Bracket to Shield Investment Profits From Federal Taxes

Strategic Financial Planners 40%Tax Compliance Experts 35%Everyday Investors 25%

3 sources · 113d ago

ExplainerEstate Planning

Using Prenups and Trusts to Protect Family Wealth When Aging Parents Remarry

Estate Planning Attorneys 40%Financial Gerontologists 30%Elder Law Academics 30%

5 sources · 114d ago

ExplainerTax Policy

Deductions of Up to $25,000 on Tips and Overtime: Calculating Actual Worker Savings

Compliance & Implementation 40%Policy Critics 40%State & Systemic Observers 20%

2 sources · 114d ago

ExplainerMarket Regulation

SEC Raises Public Float Threshold to $2 Billion, Ending SOX 404(b) for Mid-Caps

Corporate Growth Advocates 45%Regulatory & Governance Experts 30%Market Analysts 25%

5 sources · 115d ago

ExplainerTax Policy

Why Kwong v. United States Invalidated Billions in IRS Pandemic Late Penalties

Tax Advisory Firms 45%Taxpayer Rights Advocates 30%Legal & Editorial Analysts 25%

3 sources · 118d ago

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